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Line 20 – Tax Paid with Original Return

Line 27b – Interest

You must complete Side 2, Part I before completing line 20. Enter on

If you owe additional tax (line 26) and are including interest with your

line 20 the amount actually paid as shown on the “amount you owe”

payment, enter the interest on line 27b. If you do not include interest

line on your original return. Also, include any additional payments made

with your payment or include only a portion of it, the FTB will figure the

on assessments of tax that resulted from examination of your original

interest and bill you for it.

return. Do not include payments of interest or penalties.

Line 27c – Total Interest and Penalties

Add line 27a and line 27b. Enter the total on line 27c.

Line 22 through Line 28

Line 28 – Refund

Line 22 – Overpaid Tax

If you are entitled to a refund greater than the amount claimed or

Enter the amount of refund received from your original return. Also,

allowed on your original return, your Form 540X should show only the

include the amount of payment that was applied to another year and

additional amount due to you. This amount will be refunded separately

any additional overpaid tax you received as a result of an examination of

from the amount allowed on your original return. The FTB will figure

your original return.

any interest owed to you and include it in your refund.

Do not include any interest you received on any refund.

Mail Form 540X to:

Line 23 – Subtotal

FRANCHISE TAX BOARD

If line 22 is more than line 21:

PO BOX 942840

1. Enter the difference as a positive number on line 23.

SACRAMENTO CA 94240-0000

2. Enter the total voluntary contribution amount from your original

Note: Even after you receive a refund check, the FTB may request

return, if any, on line 24.

additional information to substantiate your claim.

3. Skip line 25.

4. Add line 15 (column C), line 23, and line 24. Enter the result on

Part II

line 26.

Explanation of Changes

Line 24 – Voluntary Contributions

For each change you make to a line on Side 1, provide the line number

Enter total voluntary contributions as shown on your original return. If

and your detailed explanation of reasons for the change. Attach all

you did not make a voluntary contribution on your original return,

supporting forms and schedules for items changed. Include federal

enter -0-.

forms and schedules if you made a change to your federal return.

Line 26 – Amount You Owe

Sign Your Return

Make a check or money order payable to the “Franchise Tax Board” for

Sign your return in the space provided. Please provide the name and

the full amount you owe. Write your social security number and the tax

the phone number of the person to contact if we have any questions

year you are amending on your check or money order and attach it to

about your amended return. Also include the best time of day to call.

Form 540X, Side 1.

This information will allow us to provide better service in processing

You may also pay by credit card if you prefer to do so. Call

your amended return.

(800) 338-0505, select personal income tax, then select general

Paid Preparer’s Information

information, and enter code number 610 when instructed.

If you pay a person to prepare your Form 540X, that person must sign

Mail Form 540X to:

and complete the area at the bottom of Side 2, including an identifica-

tion number (social security number/PTIN, or FEIN). A paid preparer

FRANCHISE TAX BOARD

must give you two copies of your Form 540X, one copy to file with the

PO BOX 942867

Franchise Tax Board and one to keep for your records.

SACRAMENTO CA 94267-0001

Note: Interest is due on the amount on line 26 from the original due

date of the return to the date of payment. See line 27b for more

information.

Installment Payments

If you cannot pay the full amount that you owe with your amended

return, you may ask to make monthly installment payments. You will be

charged interest and may be charged a late payment penalty even if

your request to pay in installments is granted. To limit interest and

penalty charges, pay as much of the tax as possible with your amended

return. To ask for an installment agreement, use form FTB 3567,

Installment Agreement Request. To order the form by phone, call

(800) 338-0505, select personal income tax, then select forms request,

and enter code 949 when instructed.

Line 27a – Penalties

If you are including penalties with your payment, enter the amount of

penalties on line 27a. Also, attach a statement to your return that shows

the following information for each type of penalty included on line 27a:

type of penalty (description); the Internal Revenue Code (IRC) or

California Revenue & Taxation Code (R&TC) section that provides for

assessment of the penalty (if possible); and a schedule showing how

you computed the penalty.

Page 4 Form 540X Instructions 1999

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1999 Page 4

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